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ACCA Applied Knowledge · Business and Technology · Ethical conflicts and dilemmas

Maya, a trainee accountant, discovers that her manager has been recording expenses in the wrong period to improve reported profit. According to the usual steps for resolving an ethical conflict, what should Maya do FIRST?

Maya should first follow the organisation's internal procedures, for example raising the matter with senior management or an ethics or whistleblowing channel. External disclosure or resignation are later steps if internal routes fail, and ignoring the problem would breach integrity.

  1. AReport the matter directly to the police
  2. BFollow the organisation's internal procedures, such as raising it with a more senior person or the ethics channelCorrect
  3. CResign immediately from the organisation
  4. DLeave the matter alone because her manager is more senior

Explanation

The normal approach to resolving an ethical conflict starts with the organisation's internal procedures, such as discussing the issue with a higher level of management or using a whistleblowing channel. External reporting or resignation come later if the matter is not resolved. Ignoring it would breach the principle of integrity.

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